Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Page of 4809
Press 'Enter' after typing page number.
1381 to 1400 of 96177 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Portal-only uploading of a show-cause notice or order-in-original in the GST Common Portal's "View Additional Notices and Orders" tab does not by itself constitute valid service. Service is sufficient only where receipt is acknowledged or the taxpayer files a reply. The retrospective amendment permitting GST Rules functions through the Common Portal does not designate it as a formal mode of service for notices or adjudication orders. Consequently, portal-only upload does not commence the appeal limitation period for contested adjudication orders; where ex parte adjudication followed without a reply, proceedings are restored to the show-cause notice stage.
Portal-only uploading of a show-cause notice or order-in-original in the GST Common Portal's "View Additional Notices and Orders" tab does not by itself constitute valid service. Service is sufficient only where receipt is acknowledged or the taxpayer files a reply. The retrospective amendment permitting GST Rules functions through the Common Portal does not designate it as a formal mode of service for notices or adjudication orders. Consequently, portal-only upload does not commence the appeal limitation period for contested adjudication orders; where ex parte adjudication followed without a reply, proceedings are restored to the show-cause notice stage.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
